Rates Waiver Scheme 2020

 COVID 19 - Waiver of Commercial Rates Scheme has been announced by Government.

The scheme provides for a 100% waiver of commercial rates for the 6-month period from 27th March 2020 to 27th September 2020. The scheme applies to all ratepayers except those in a small number of categories which are set out below. The waiver will be applied as a credit in lieu of rates for the 6-month period covered in 2020. These excluded categories are mainly utilities, banks, large supermarkets and corporates (as below). The full waiver applies to over 100,000 ratepayers nationwide.
Waiver will be automatically applied

An application to Cork County Council is not required. Cork County Council will automatically apply a 100% credit in lieu of commercial rates, for a six-month period, to classes and categories of occupied rateable property where the occupying business is not in an excluded category identified below. It is hoped to have this process completed by the end of August 2020.

In the event that you qualify for the waiver and have already paid your rates, once the waiver is applied it is likely that your rate account will have a credit balance. This credit can remain on the account or be refunded on application. If you wish seek a refund you should contact the Council’s Rates Collection Office by email at collection@corkcoco.ie or by phone at (021)4285252 

to make arrangements.
What will happen after 27th September 2020?

The potential for the waiver to extend beyond the end of September will be kept under review by Government and any future extensions can be considered when there is greater certainty regarding the continuing impact of the pandemic on business and the reopening of society.
Excluded categories

In recognition that there is a small number of ratepayers for whom their business have not been affected by the pandemic, these rate payers will not be eligible for the automatic waiver. However, a fund is being provided for ratepayers in these categories who can demonstrate that the pandemic has had a significant negative impact on their business. These ratepayers should engage with Cork County Council in relation to their commercial rates.

This credit does not apply to the following Excluded Categories:
Public Service
Global Utility Networks on the Central Valuation List
Vacant Properties
Individual Office Premises with an annual rates bill of €100k or greater in 2020*
Individual Industrial Premises with an annual rates bill of €100k or greater in 2020*
Supermarkets greater than 500M2
Data Centres
Incinerator, Generating Stations
Landfill Sites
Network (Cable)
Network (Storm Water)
Network (Water)
Windfarms
Generating Stations
Banks
Building Societies
Pharmaceutical Manufacturing
Computer/Technology/Electronic Manufacturing
Premises contracted to provide services related to the COVID 19 pandemic to/on behalf of the State, where the State is already compensating for rates as part of the contact between the occupier or service provider and the State.



*Individual premises refers to all property valued under a single property number.

Businesses in the excluded categories above may seek eligibility from Cork County Council if it can be shown that the business was severely impacted by the pandemic. The Council may request documentary evidence to support eligibility. In this circumstance, please apply to RatesWaiver@corkcoco.ie.